OIG Audit Report 04-07

Payments to Vendors by United States Attorneys' Offices

Report No. 04-07
December 2003
Office of the Inspector General

Table of Contents

EXECUTIVE SUMMARY

INTRODUCTION
	Background Audit Objective Efforts by OMB EOUSA's Evaluations and Review Staff's Reviews OIG Investigations of Procurement and Payment Frauds

FINDINGS AND RECOMMENDATIONS

1.	ACQUISITION AND PAYMENT PROCEDURES
	Separation of Duties Lack of Designation of Accountability Approval of Purchases Obligation of Funds Acquisition Process Receiving Payment for Purchases Accountable Property Conclusion Recommendations

2.	LOCALLY DEVELOPED PROCUREMENT FORMS
	Southern District of Florida's Procurement Form Conclusion Recommendation

STATEMENT ON COMPLIANCE WITH LAWS AND REGULATIONS

APPENDICES
	Appendix I - Objectives, Scope, and Methodology Appendix II - Southern District of Florida's Procurement Form Appendix III - Executive Office for United States Attorneys' Response to the Audit Recommendations Appendix IV - Office of the Inspector General, Audit Division, Analysis and Summary of Actions Necessary to Close Report